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The increased attention to sustainability reporting globally has made the Philippine Government determined to mandate Publicly Listed Companies to produce Sustainability Reports as an attachment to their annual reports. This study explored how ESG disclosures from 2018-2020 impacted the performance of 23 Philippine Blue-Chip Companies listed on the Philippine Stock Exchange Index, as measured by their return on assets from 2019-2021. The company discloses its Environmental, Social, and Governance activities in reports that follow the Global Reporting Initiative Guidelines. The impact of ESG disclosure on a company's performance was investigated in this study using simple linear regression analysis. The study showed that ESG disclosures do not significantly impact the Philippine Blue-Chip companies' firm's performance in the short term. Thus, higher ESG scores are equivalent to how significant the companies disclose their reports.
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